I use the Andreas04 2.0 at Mythusmage Opines. While the theme has three side bars, it has just one sidebar file. That got me to thinking.
What would be the minimum number of separate files one would need for a WordPress theme? I'm thinking just two, the stylesheet and the index. The look of the theme being set by the two, with skins adding options as in the Sandbox and Jewelry Box themes.
How would you go about designing and implementing a two file theme?